KANA LAKHA MODHVADIYA,ADITYANA vs. JT CIT, JAMNAGAR
Facts
The assessee filed an appeal against an order for AY 2016-17, which originated from an Assessing Officer's order dated 25/08/2022 and was further appealed to the Commissioner of Income Tax (Appeal). The assessee sought to opt for the "Direct Tax Vivad Se Vishwas Scheme, 2024" and requested withdrawal of the appeal.
Held
The Tribunal heard both parties and considered the assessee's request for withdrawal. The Revenue did not object to the withdrawal. The Tribunal allowed the assessee to withdraw the appeal.
Key Issues
Whether the appeal can be withdrawn by the assessee for opting the "Direct Tax Vivad Se Vishwas Scheme, 2024".
Sections Cited
271D of The Income Tax Act, 1964
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI, AM. &
ITA-891/RJT/2024 (AY 2016-17) Kana Lakha Modhvadiya Vs. JCIT, Jamnagar.
IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM. & DIESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.891/RJT/2024 (�नधा�रणवष� / Assessment Year: (2016-17) (Hybrid Hearing) Kana Lakha Modhvadiya. Vs. The Jt. CIT, Range-1, Ta Ranavav-360545. Jamnagar. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AGUPM1893M (Respondent) Appellant by : Withdrawal Application by the assessee Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 27 /01 /2025 Date of Pronouncement : 28 /01 /2025 आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by assessee pertaining to Assessment Year 2016-17, is directed against order passed by Commissioner Of Income Tax (Appeal), Order dated 14/08/2024, which intern arises out of order passed by Assessing Officer dated 25/08/2022 u/s 271D of The Income Tax Act, 1964. 2. By way of letter dated 23/12/2024 assessee submitted that he has opted benefit of the “Direct Tax Vivad Se Vishwas Scheme, 2024”. Form No.04 dated 16/01/2025 with acknowledgement number 827384341160125 is placed on record and requested for withdrawal of appeal.
On the other hand, the Ld. Sr. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee.
ITA-891/RJT/2024 (AY 2016-17) Kana Lakha Modhvadiya Vs. JCIT, Jamnagar.
We have heard both the parties and gone through request of the assessee and noted that assessee has prayed for withdrawal of the appeal. We allow assessee to withdrawal the appeal.
In the result, the appeal of the assessee (in ITA No. 891/RJT/2024 for AY.2016-17) is dismissed as withdrawn.
Order pronounced in the open court on 28/01/2025.
Sd/- Sd/- (Dr. A.L. SAINI) (DINESH MOHAN SINHA) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot �दनांक/ Date: 28/01/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By Order
Assistant Registrar/Sr. PS/PS ITAT, Rajkot
